# The Insurance Premium Tax Regulations 1994, Introduction: Introductory text


INSURANCE PREMIUM TAX
Made 6th July 1994
Laid before the House of Commons 7th July 1994
Coming into force 1st August 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53(6), 54, 55(1) to (8), 57(15), 58(2) and (4), 62(1) and (3) to (7), 65(1) to (3), (5) and (7) to (13), 68(1) to (11) and 74(2), (7) and (8) of, and paragraphs 1(1) to (3), 7(7) and (8) and 8(6) of Schedule 7 to, the Finance Act 1994, hereby make the following Regulations.

---
Source: https://www.legislation.gov.uk/uksi/1994/1774/introduction (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.